Country by Country Report Requirements, the Submission and Publication Process, and Common Queries
Please see S.I. No. 322/2023 – European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 for details on the filing/report content requirements for the Country by Country Reports.
To submit a report, or discuss any queries you may have relating to a report submission, please email cbcr@cro.ie.
- Please submit your report to cbcr@cro.ie. The reporting requirements are detailed above.
- On receipt of your email with your attached report, we will send an email to the submission email address confirming we have received the email.
- The submitted report will then undergo some checks to ensure it complies with the requirements, namely to see if there is an address included in the report.
- If the report passes the checks, we will then publish the report on the Document Library, and we will issue an email to the submission email address confirming publication of the report.
- If the report does not pass the checks, we will send an email to the submission email address detailing what amendments must be made to the report, and will request the report is resubmitted to the cbcr@cro.ie email address.
- Please Note: The CRO keeps regular working hours and is not open during Bank Holidays or Public Holidays.
- The report should be submitted to cbcr@cro.ie. The report is not currently accepted on CORE.
- There is no need to send us any other documentation other then the report.
- There are no fees attached to the submission and/or to the publication of the report on the CRO website.
- Please ensure your report contains an address of either the parent entity or of a subsidiary, this is one of the most common issues why submissions are initially rejected.